Tarifës

Tarifës refers to a tariff, an official charge or tax imposed on goods crossing borders. Tariffs are a tool of government policy used to raise revenue, influence domestic prices, and shape international trade. They are most commonly applied to imports, though export tariffs or transit duties can also exist in some contexts. Rates are typically expressed as ad valorem percentages of the value of the goods, or as fixed amounts per unit; many tariffs combine both elements in a mixed structure.

Tariffs are organized in tariff schedules, which classify goods into tariff lines often aligned with international harmonized codes. Customs authorities apply these schedules at border crossings, collecting duties and enforcing exemptions, quotas, and preferences. Tariffs interact with other instruments such as anti-dumping duties, countervailing measures, and safeguards to address unfair trade practices or sudden import surges.

International trade rules, notably those of the World Trade Organization, govern tariff commitments. Countries may apply Most Favored Nation (MFN) rates to all partners or grant preferential rates under trade agreements or regional blocs. Tariff rate quotas allow a specified quantity to enter at a lower rate, with higher rates applying beyond that quantity. Preferences may also arise from unilateral schemes or special arrangements for specific developing economies.

The effects of tariffs are debated. Supporters argue tariffs protect emerging industries, support national revenue, and provide bargaining leverage in negotiations. Critics contend they raise consumer prices, distort competition, disrupt supply chains, and invite retaliation. Tariff policy sits at the intersection of fiscal policy and international trade, and is regularly reviewed in budgeting and negotiations.